Government has extended dates for filing of GST return due to COVID-19 pandemic.
These are notified through Notifications 30/2020 to 36/2020 dated 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd April, 2020.
> Taxpayers filing Form GSTR-3B
(i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding Financial Year.
| Tax period | Late fees waived if return filed on or before | Interest |
| Feb, 2020 | 24th June, 2020 | Zero interest for 15 days + interest rate @9% p.a. |
| March, 2020 | 24th June, 2020 | Zero interest for 15 days + interest rate @9% p.a. |
| April, 2020 | 24th June, 2020 | Zero interest for 15 days + interest rate @9% p.a. |
| May, 2020 | 27th June, 2020 (extended due date for filing) | |
| Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty. | ||
(ii) Taxpayers having aggregate turnover of > Rs. 1.5 Cr. and upto Rs. 5 Cr. in preceding Financial Year.
| Tax period | Late fees waived if return filed on or before | Interest |
| Feb, 2020 | 29th June, 2020 | Zero interest |
| March, 2020 | 29th June, 2020 | Zero interest |
| April, 2020 | 30th June, 2020 | Zero interest |
| Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty. | ||
(iii) Taxpayers having aggregate turnover of upto Rs. 1.5 Cr. in preceding Financial Year.
| Tax period | Late fees waived if return filed on or before | Interest |
| Feb, 2020 | 30th June, 2020 | Zero interest |
| March, 2020 | 03rd July, 2020 | Zero interest |
| April, 2020 | 6th July, 2020 | Zero interest |
| Note:- In case the return for the said months are not furnished on or before the date mentioned in the notification then interest @ 18% per annum shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty. | ||
(iv) Tax Period for the month of May 2020 – Taxpayers having aggregate turnover of upto Rs. 5 Cr. in preceding Financial Year.
| Tax period | Extended date and no late fees if return filed on or before | Principal place of business is in State/UT of |
| May, 2020 Group 1 States/UTs | 12th July, 2020 | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
| May, 2020 Group 2 States/UTs | 14th July, 2020 | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
> Taxpayers filing Form GSTR-1 either monthly or quarterly
| Tax period | Due Date | Waiver of late fee if return filed on or before |
| March 2020 | 12th July, 2020 | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep |
| April 2020 | 14th July, 2020 | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
| May 2020 | 14th July, 2020 | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
| Quarterly taxpayers Jan to March 2020 | 30.04.2020 | 30.06.2020 |
> Taxpayers wanting to opt for Composition in FY 2020-21
| Form | Tax period (FY) | Extended Date |
| GST CMP-02 | 2020-21 | 30.06.2020 |
| GST ITC-03 | 2019-20 (As on 31-3-2020) | 31.07.2020 |
> Compliances for Composition taxpayers:
| Form | Tax period | Extended Date |
| GST CMP-08 | Jan to March 2020 | 07.07.2020 |
| GSTR-4 | FY 2019-20 | 15.07.2020 |
Note:- “Normal Taxpayers wanting to opt for Composition should not file GSTR3B and GSTR 1 for any tax period of FY 2020-21 from any of the GSTIN on the associated PAN. “
> NRTP, ISD, TDS & TCS taxpayers:
| Sl. No. | Return Type,Form | To be filed by | Tax Period | Due Date | Extended Date |
| 1 | GSTR-5 | Non-Resident Taxpayers | March, April & May, 2020 | 20th of succeeding month | 30th June, 2020 |
| 2 | GSTR-6 | Input Service Distributors | -do- | 13th of succeeding month | 30th June, 2020 |
| 3 | GSTR-7 | Tax Deductors at Source (TDS deductors) | -do- | 10th of succeeding month | 30th June, 2020 |
| 4 | GSTR-8 | Tax Collectors at Source (TCS collectors) | -do- | 10th of succeeding month | 30th June, 2020 |
> Extension of validity period of E-Way Bill (EWB):
E-way bills (EWB), whose expiry date lies between 20th March 2020, and 15th April 2020, would also be deemed to be valid till 30th April, 2020.
Author Bio
Due DATE FOR GSTR – 1 is wrong as per notification no 33/20 CT. Now due date has been extended for GSTR-1. only conditional waiver has been given for late fees it filed upto 30.06.2020
Any clarity on whether Interest on Net tax cash liability or gross tax payable ?